Normative Conflicts when Applying the Arm’s Length Principle: When Soft Law Developments Meet Hard Law Realities of National Legislation

Abhishek Padwalkar; Cristian Camilo Rodriguez Pena

Normative Conflicts when Applying the Arm’s Length Principle: When Soft Law Developments Meet Hard Law Realities of National Legislation

Abhishek Padwalkar
, Cristian Camilo Rodriguez Pena

Institute for Austrian and International Tax Law

Publication: Scientific journal › Journal article › peer-review

Original language	English
Journal	World Tax Journal
Volume	15
Issue number	2
Publication status	Published - 2023

Cite this

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title = "Normative Conflicts when Applying the Arm{\textquoteright}s Length Principle: When Soft Law Developments Meet Hard Law Realities of National Legislation",

author = "Abhishek Padwalkar and \{Rodriguez Pena\}, \{Cristian Camilo\}",

year = "2023",

language = "English",

volume = "15",

journal = "World Tax Journal",

issn = "1878-4917",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

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T1 - Normative Conflicts when Applying the Arm’s Length Principle: When Soft Law Developments Meet Hard Law Realities of National Legislation

AU - Padwalkar, Abhishek

AU - Rodriguez Pena, Cristian Camilo

PY - 2023

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UR - https://research.ibfd.org/#/doc?url=/collections/wtj/html/wtj_2023_02_int_5.html

M3 - Journal article

SN - 1878-4917

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JO - World Tax Journal

JF - World Tax Journal

IS - 2

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Normative Conflicts when Applying the Arm’s Length Principle: When Soft Law Developments Meet Hard Law Realities of National Legislation

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